Article 17 Where the manufacturer fails to file a tax return within the time limit prescribed in Paragraph 1 of Article 12 but has filed the tax return and paid the Tobacco and Alcohol Tax and the Health and Welfare Surcharge owed within the time limit as
Article 17 Where the manufacturer fails to file a tax return within the time limit prescribed in Paragraph 1 of Article 12 but has filed the tax return and paid the Tobacco and Alcohol Tax and the Health and Welfare Surcharge owed within the time limit as
第17条产制厂商未依第十二条第一项规定期限申报计算税额申报书，而已依第十四条规定之补报期限申报缴纳菸酒税及菸品健康福利捐者，按应纳菸酒税税额及菸品健康福利捐金额加徵百分之一滞报金，其金额不得超过新台币十万元，最低不得少于新台币一万元。